|Appears in Collections:||Accounting and Finance Journal Articles|
|Title:||Comment on the IASB's Exposure Draft 'IFRS for Small and Medium-sized Entities'|
|Authors:||Di, Pietra Roberto|
|Publisher:||Taylor & Francis (Routledge) for the European Accounting Association|
|Citation:||Di Pietra R, Evans L, Chevy J, Cisi M, Eierle B & Jarvis R (2008) Comment on the IASB's Exposure Draft 'IFRS for Small and Medium-sized Entities', Accounting in Europe, 5 (1), pp. 27-47.|
|Abstract:||In February 2007 the IASB invited comments on its Exposure Draft of a proposed IFRS for Small and Medium-Sized Entities. The deadline for comments was 30 November 2007. Below we reproduce the comment letter prepared by the European Accounting Association's Financial Reporting Standards Committee (EAA FRSC). This is a follow up of the EAA FRSC's comment letter prepared in response to the IASB's Discussion Paper on 'Preliminary Views on Accounting Standards for Small and Medium-Sized Entities', published in 2005. Our comment is structured as follows: we initially sketch the background to the development of the Exposure Draft. We then revisit the key issues arising from our previous comment letter. This is followed by a survey of relevant literature published since the Discussion Paper. We then briefly address the questions raised by the IASB in the context of the Exposure Draft, before summarising the key issues arising from the literature which we consider relevant to the IASB's project.|
|Rights:||The publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.|
|Notes:||On Behalf Of The European Accounting Association's Financial Reporting Standards Committee|
|Affiliation:||University of Siena|
Accounting and Finance
National Accounting Council, France
University of Turin
University of Regensburg
Association of Chartered Certified Accountants (ACCA)
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